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In this connection the views of Jackett, P in the Elchuk case (supra) at page 329 [6237] are of interest: Without saying whether or not the pleading would otherwise be sufficient, it will suffice to say that there is no allegation of any amount of tax that was evaded, or sought to be evaded. ...

I find it useful to look into the pattern followed by appellant in connection with the transfer of shares to his two sons. ...

(In this connection, a reasonable question to pose might be whether or not if there had been a loss on the disposal of this subject property in this matter, a deduction would have been allowed from income if claimed.) ...

It is apparent from the portion of his judgment in the Soalta case dealing with the “Edmonton property”, at page 525 [5365], that Mr Justice Cattanach was very much aware that the obvious conclusion to be drawn from the bare fact of the grant of an option is susceptible of considerable modification by evidence of the circumstances in which it was granted, although he did not find it necessary to say so in connection with the “6th St Calgary” transaction. ...

In this connection reference might be made to paragraph 12(1)(b) of the Act which reads as follows: 12. (1) In computing income, no deduction shall be made in respect of (b) an outlay, loss or replacement of capital, a payment on account of capital or an allowance in respect of depreciation, obsolescence or depletion except as expressly permitted by this Part, lt must be noted that paragraph 11(1)(la) commences with the words “Notwithstanding paragraphs (a), (b) and (h) of subsection (1) of section 12” so that whereas the normal rule therefore is that a taxpayer can make no deduction of payments made on account of capital, this limitation does not apply when paragraph 11 (1)(la) takes effect. ...

Having analysed the prior course of conduct of the appellant in connection with his sources of income and his stock-in-trade,! ...

There was evidence that Mr and Mrs Darius were shareholders in three other companies: Georgia Holdings Ltd, which had a warehouse in connection with the construction business; Buffalo Building Supply Ltd, a wholesale business dealing with newly marketed building supplies; and Darius Investments Ltd, a family company organized for estate planning purposes in which they and their five children were the shareholders. ...

My conclusion is reinforced by the circumstance that in his report to Hampshire Mines Limited dated May 10, 1965 concerning subject property no reference is made to what he did in March in connection with collecting the five samples and having them assayed and staking the claims. ...

The so-called doctrine of ‘the substance’ seems to me to be nothing more than an attempt to make a man pay notwithstanding that he has so ordered his affairs that the amount of tax sought from him is not legally claimable.” and at p 21, recognizing that there may be cases where documents are not bona fide nor intended to be acted upon but are only used as a cloak to conceal a different transaction, but adding that no such case was made or even suggested and that the deeds of covenant were admittedly bona fide and had been given their proper legal operation, he concluded by saying: “They cannot be ignored or treated as operating in some different way because as a result less duty is payable than would have been the case if some other arrangement (called for the purpose of the appellants’ argument ‘the substance’) had been made.” ll arrive cependant que la donation d’une somme d’argent puisse, au point de vue fiscal, devenir désavantageuse pour le donataire lors du décès du donateur, tel que le démontre la cause suivante: Potter v Inland Revenue, 1958 Scots Law Times 198 Potter, who died in 1955, became interested three years before his death in setting up his son in business and in this connection learned that G was looking for a partner. ...

In this connection it was contended that had the appellant an hour before making the payment exercised its right under Article IX of the trust agreement to amend the plan by changing the wording of sections IX and X thereof so as to impose enforceable obligations on the appellant to make the payment and on the trustees to purchase past service pensions, the payment subsequently made would have qualified for deduction. ...